Partial Payment of Taxes
Section 194.014, F.S., requires a partial payment of taxes on properties that has a VAB petition on or after the payment delinquency date (normally April 1, following the assessment year under review). The partial payment requirements are summarized below.
Value Appeals:
For petitions on the value of property, (and for petitions about portability) the payment must include:
- All of the non-ad valorem assessments, and
- A partial payment of a least 75 percent of the ad valorem taxes,
- Less applicable discounts under s. 197.162, F.S.
Other Assessment Appeals:
For petitions on the denial of a classification or exemption, or based on an argument that the property was no substantially complete on January 1, the payment must include:
- All of the non-ad valorem assessments, and
- The amount of the ad valorem taxes the taxpayer admits in good faith to owe,
- Less applicable discounts under s. 197.162, F.S.
***If the required partial payment is not made before the delinquency date, the VAB will deny your petition.